Tax Evasion: A Financial Crime Rationalized?

Scirj Volume I, Issue II, September 2013 Edition
ISSN: 2201-2796

Tax Evasion: A Financial Crime Rationalized?

Maheran Zakaria, Junaidah Hanim Ahmad, Wan Nurul Basirah Wan Mohamad Noor

Abstract The issue of tax evasion has been around ever since tax has been introduced. Complicating it more is the notion of tax avoidance, which is legal. The ability of tax agents advising their clients on how to legally reduce their tax amounts has always been admired, praised and sought after. However, a taxpayer or tax agent found guilty of tax evasion and penalized accordingly has always been seen in a bad light. This is a conceptual paper which discusses the tax evasion phenomenon, the dilemma faced by tax agents, the reasons behind tax evasion, and the importance of ethics in drawing the line between tax avoidance and tax evasion. It also proposes that tax evasion can be more effectively reduced by controlling the internal, rather that the external factors.

Reference this Paper: Tax Evasion: A Financial Crime Rationalized? by Maheran Zakaria, Junaidah Hanim Ahmad, Wan Nurul Basirah Wan Mohamad Noor published at: "Scientific Research Journal (Scirj), Volume I, Issue II, September 2013 Edition, page 1-4".

Search Terms: tax evasion, tax avoidance, tax agents

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